Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Page 83 of 350 · 6985 published records

• Mastering Residency in U.S. Territories: Key Rules for Digital Nomads and Expat Taxpayers — Understanding 'bona fide residence' in territories like Puerto Rico or the U.S. Virgin Islands can dramatically affect whether you owe U.S. federal tax—and how to use credits wisely.
• Digital Nomads in Brazil: Navigating Tax and Residency Rules Under the New Consumption Tax Laws — Digital nomads in Brazil should understand how the IBS/CBS and document requirement changes affect remote income, service provision and residency status as the law shifts in 2026-27.
• Simples Nacional Overhaul: What Small Businesses Must Know for 2027 — With Simples Nacional set to integrate the new IBS and CBS taxes and eliminate the cash‐basis option, small businesses must plan ahead for sweeping changes effective January 1, 2027.
• How Brazil’s New National Tax Compliance Program Eases the Transition to the IBS and CBS — The Programa Nacional de Conformidade Tributária (PNCT) introduces a more cooperative compliance model for Brazilian taxpayers adapting to the new IBS/CBS regime under the Reforma Tributária do Consumo.
• Compliance Checklist: Recent Deadlines & Reliefs in Latin American Tax Regimes — Between Colombia’s quake relief, Argentina’s filing extensions, and Mexico’s new fuel tax breaks, taxpayers need to stay alert—this checklist helps you avoid penalties and make use of reliefs now.
• Entity Setup in Latin America: Choosing the Right Structure for Cross-Border Businesses — Setting up a legal entity in Mexico, Argentina, Colombia or Chile has tax implications in profitability, compliance, and exit strategies—make the right legal form choice early.
• Digital Nomads in Latin America: Navigating Tax Residency & Income Reporting — If you plan to live and earn remotely across Mexico, Argentina, Colombia, Chile or Peru, understanding how each country defines tax residency—and the rules for foreign-source income—saves you from surprises.
• The DAC Recast & Taxation Omnibus: Simplifying EU Reporting and Reducing Burdens — EU is codifying all DAC changes and eliminating redundant reports—learn how MNEs (especially those under Pillar 2) will benefit, and what steps they must take.
• EU Customs Reform: What Businesses & Digital Nomads Need to Know — From July 2026, all low-value imports up to €150 will incur a flat €3 customs duty and stricter product tracing will be mandatory—find out what this means for your shopping, selling or relocation planning.
• Digital Nomads and Cross-Border Compliance: Hidden Traps and How to Avoid Them — Digital nomads often face surprising tax exposures across multiple jurisdictions—this article helps you structure stays and activities to stay compliant without overpaying.
• Smart Global Tax Planning under the Global Minimum Tax: A Multinational Playbook — Learn how to proactively structure cross-border operations to align with the Global Minimum Tax rules while preserving efficiency through incentive regimes and choice of entity.
• Dynamic PAYGI & GDP Adjustment: What Businesses Should Know Before 2027 — Businesses can opt into dynamic PAYG instalments and must note the updated GDP adjustment for GST and PAYGI instalments for 2026-27 income year.
• Payday Super From 1 July 2026: Employer Guides, Compliance, and Practical Impacts — Australia’s Payday Super change shifts super payments to every payday—employers must adjust payroll, reporting, and payment systems.
• Division 296 Super Balance Tax: What It Means, Who It Impacts, How to Plan — With the Better Targeted Super Concessions reforms, individuals with super balances over $3M face extra tax on earnings—learn who qualifies, what earnings count, and planning tips.
• Entity Setup for Canadian-Based Digital Nomads: Structure, Tax, and Residency Rules — Digital nomads working from Canada or abroad face complex tax exposure. This guide helps structure entities and residency to minimize risk and optimize benefits.
• Staying Compliant with the New Transfer Pricing Regime (Section 247 Updates) — Canada’s revamped Transfer Pricing rules under section 247 mean stricter timelines and documentation. Here’s what business taxpayers need to know.
• Tax Planning for Residency Changes: Departure Tax & Re-Entry Strategies — Leaving Canada—even temporarily—triggers tax consequences. Here’s how to minimize departure tax and plan for a smooth return.
• Top Compliance Risks for UK-Taxed Contractors Under IR35 and How to Mitigate Them — Contractors inside IR35 face new liabilities and traps: here are the key risks and practical strategies to protect your earnings and tax status.
• Digital Expansion: What Lowering the MTD Income Threshold Means for UK Sole Traders & Landlords — By April 2028, many more individuals will need to use Making Tax Digital for Income Tax — here’s what changes, who’s affected, and how to be ready.
• How UK Businesses Should Prepare for Mandatory Payrolling of Benefits in Kind — Understanding the phase-in dates, categories affected, and what employers need to do now to comply with upcoming payrolling of benefits in kind requirements.